Accounting calling namely quite serviceable apt ai

- Accounting newcomer, how to do accounts

(a), to the newly established company engaged in financial work will must deal with the first month of the 10 professional issues

1,GHD NZ, to the newly established company's accounting staff apt consider The first thing is what?
A: The first thing to consider the establishment of a sound financial rules and regulations; then, to consider the adoption of fashionable accounting system, accounting usages and the value of taxes; finally began to establish accounts.
2, the newly fashioned company to do the first vouchers that?
A: The corporation 1st created a voucher must be: By: silver deposit deposit / nailed assets / catalogue / intangible assets / additional loans: paid-up chief.
3, account must be addressed for the first month of a small tax?
A: First, think the value-added tax; Second, the provision for taxes in accordance with tax law requires land tax, business in the enumeration of VAT should also be some provision for payment of rent taxes, including metropolis conservation and construction tax Most zones have begun to place increased training provision; three other tax calculation and payout of normal month, companies merely need to consider the provision of value added tax and land tax calculation tax, but the individual months, such as quarterly, year-end closure shall calculate and pay income tax; according to tax authorities necessitated to pay stamp responsibility on a quarterly or six months, property tax, land use tax

4, organization code certificate, tax, land tax of the tax registration certificate should be where to apply? For the procedure?
A: (a) Limited should be handled documents:
1, business license (and agent) this
2, the organization code certificate (and deputy) this
3, tax, tax registration certificate (and deputy) this
4, seal, financial seal, signet of a legal person
5, capital verification report (business to linger low)
6, the articles of incorporation of a
(b) Limited costs
1, cost 30 yuan nuclear Name
2, verification costs 1,000 yuan (this is 50 million, the verification according to the registered capital charge)
3, affair registration fees 0.08% (0.08% of the enrolled capital dictate)
4, code prerogative fare 108 yuan
5, nation, land tax 100 yuan
6, engraved chapter 600 (regional distinctions)

() Limited for the program:
1. the local Administration for Industry and apply for name agreement;
2. Bank deposit money to open a transient account verification verification;
3. the local Administration for Industry and the business license;
4. Carving Company engraved chapter; (Public Security Bureau agreed company)
5. local technical quality inspection bureau for the organization code certificate;
6. where the regional Inland Revenue Department for tax registration;
7. the local State Administration of Taxation for tax registration;
8. Bank for the establishment of basic family;


5, if the company is only contained in rent tax, the tax should not apply for tax registration?
A: According to the Practical go, in order to start actions for early for feasible to get one receipt, you should obtain the union code certificate, tax registration formalities instantly. Tax Registration to act in the hall for tax registration window. Partnership, whether there is no sales practices, but to cater services (excluding repairs, fix industry), no absence for tax registration.


6, prepare accounts which generally need several accounts?
A: First, with the company to adapt. Firm size and business volume is instantly proportional to the size of a colossal enterprise, business volume, complex division of labor, accounting books, the number of copies needed is also more. Small-scale enterprises, the business is also small, and some businesses, an accountant can deal with all economic operations, when there is no need to set books set numerous accounts, all of the malfunction can be synthesized one, two on it.
Second, based on business management needs. The establishment of books to meet the needs of business management, accounting for management to provide useful information, so in order to meet the management needs to establish accounts at the premise, set up accounts to shirk repetition, billing.
Third, based on accounts processing. Volume of business enterprises of alter sizes, using differ accounting processes. Once you have elected the accounting business processes, it chose the books of the set, if the company uses a voucher accounts processing, undertaking general ledger accounting documents according to procedures when required to register, you must arrange an order while the registration ledger.

7, the monthly accounting process?
A: The accounting process is done the certificate from the starting to the preparation of financial statements in the process, also shrieked the accounting cycle. Simple point that is based on original documents do vouchers, accounting documents according to a breakdown in mind, then synopsis, then synopsis record ledger, general ledger based on the last report. Month's business is over, the next is to tax, tax.
8,GHD Red Straighteners, the registered capital is not in place several issues to be addressed?
A: It should not financed within the range of civil liability.
9, which taxes to rent to declare? What are the taxes to the tax return? What is the procedure? What are the requirements on time?
10, what taxes to rent to allege? What are the taxes to the tax return? What is the procedure? What are the requirements in season?
A: 1, taxes are paid in VAT tax, consumption tax, vehicle buy tax, corporate income tax, personal income tax. 1-10 days per month to the local competent tax authorities declare and pay taxes (of which: income tax is 1-15 days; personal income tax for the 1-7 days); VAT taxpayers are divided into general taxpayers and small-scale taxpayers, business companies with annual sales of 180 million, the making company to reach 1 million yuan annual turnover must alternate to the general taxpayer, and the remaining small-scale taxpayers. Consumption tax the taxpayer for the creation and sale of tobacco, alcohol, cars, jewelry and other consumer goods for the buyer unit and individual taxpayers; vehicle purchase tax paid on purchase of vehicles; corporate income tax for the financial enterprises, foreign-invested enterprises and diplomatic enterprises income tax , directly under the chief business and January 1, 2002 afterward the new corporate income tax to pay the tax; personal income tax for personal income tax on savings interest tax paid.
2, the rent paid taxes are: sales tax, corporate income tax (excluding tax paid in part), resource tax, personal income tax (excluding amuse on deposits paid by private income tax in adding to pay rent) of land value-added tax, stamp duty, urban construction tax, traffic tax, property tax, urban land use tax. 1-10 days per month rent to the local able authority report and pay the taxes (of which: income tax is 1-15 days; land value-added tax, personal income tax of 1-7 days; vehicle use tax, urban land use tax, property tax each year 3,9 months). 3, specific business should also see to purchase some pertinent books.


Some of the latter part of
reply (private attitude)
(b), to set up and after a company engaged in financial business processes must be dealt with professional issues
1, candidates in the cashier's job transition process should pay attention to several issues.
A: cashier transmit,GHD Midnight Gift Set 2011, generally supervised along the person in charge of accounting, the sometime cashier must be registered in the hands of unrecorded documents recorded and then fill out in triplicate migrate catalogue, including: 1, retard out the digit of sheets and check digit. 2, the amount of cash and face merit. 3, the number of sheets and invoice number. 4, the books appoint and number of copies. 5, chops and other items are. After verification of the transmit of either parties, pay, then supervised by both parties and signed and sealed by 3 people, always to keep a transfer list for future reference.
2, candidates of the accounting locations in the transition process should pay care to several issues. 1. Will by far disposed of the business, inclined of. Transition period will generally be placed by the end, that is, before the end of the documents, books, reports and other preparation of the registration is completed.
2.. Finishing the custody of a diversity of accounting information (such as documents, books, reports, etc.) and assorted accounting items (such as documents, invoices, stamps, computerized password, etc.) and listed on the transfer list.
3. Order is still unable to knob the business, listed on the transfer list, signify the extent of processed, the relevant certificate information.
4. Account other related issues, such as relevant work adjoin departments (including inner and external) contacts the adjoin, the relevant method of accounting processes and so on. These depending on your specific circumstances, to unravel the content of your work clearly prevail.
publish transfer list, in triplicate. Transfer list in agreement with the conversion, the transfer of correct, by the transfer of people, then pay people, who pay their own supervisor signature, armed with a transfer list.

accounting personnel to handle the transfer procedures, they must make a timely transfer preparation
(a) heven now to fill the economic and business accepted accounting documents, shall fill is completed.
(b) the accounts have at present registered, the registration should be completed and the balance in the terminal after a seal stamped with directors.
(c) the order should be transferred to the message written on the unfinished business of manuscript.
(d) the preparation of the transfer of inventory, should be transferred out of the accounting vouchers, accounting books, accounting statements, tickets, cash, securities, checkbooks, invoices, documents, accounting information and other items; the accounting computing of the unit, the transfer of personnel engaged in this work should also be specified in the transfer of inventory accounting software and passwords,GHD Red Butterfly 2011, accounting software file disk and information, physical and other content.
accounting personnel to handle the transfer procedures must be supervised by somebody responsible. Transfer of personnel in the process of the transfer, according to the gradual transfer of the transfer of inventory, replacement personnel to check the registration of a record by one.
cash, securities must be consistent with the accounting records, inconsistent, the transfer must find out the deadline.
accounting vouchers, accounting books, accounting statements and other accounting information must be intact. If the shortage, we must detect out the reason and indicate the transfer of inventory from the transfer of staff.
bank account balance with bank statement reconciliation, and if I were you, should prepare bank reconciliations adjust the account balance in line, a cloud of property, substances and details of claims and debts with the general ledger account balances to check the account balance in line; When necessary,GHD IV Salon Straighteners, the balance of individual accounts to be irregular, invariable with the physical check, or units with contacts, personal check clear.
transfer of personnel administered instruments, stamps and other in-kind, etc., must be a clear transfer; transfer of personnel engaged in accounting work, to the relevant electronic data in the substantial operation conditions for the transfer.
the transfer of inventory should be fraught in triplicate general, the transfer of each gathering holds one, the archive copy. Replacements should persist to use the accounting books of the transfer, shall not separate the new account in order to retain the continuity of the accounting records.

3, which the aboriginal certificate tin be accounted for, which the aboriginal certificate tin not be accounted for?
A: Truth is indeed proficient to provide proof of disburse has really occurred on the suitable credentials; legitimate method in line with citizen tax regulations, other regulations inconsistent with the provisions of tax laws, tax laws and regulations shall prevail.
4, the foreman made chapter of the revenue is not recorded, in order to accomplish less tax intentions how to do?
A: The enterprise is concerned, if you want causativeable tax avoidance, then, besides for within the scope of tax provocations, but also famous that the preferential terms of these documents. If the referendum of the exclusive policies, it is possible to achieve a reasonable tax avoidance purposes.
5, 4 kinds of firm assets, depreciation methods can be secondhand?
A: The double-declining balance depreciation method and the absolute number of years are of depreciation method depreciation method. Depreciation methods used both reasons, mainly on account of fixed assets in use, on the an hand it's efficiency or profitability declining,GHD Precious Gift Set, the spend of repairing the other hand, it should increase each annual. To balance depreciation of fixed assets in use among the annual fee, fixed assets depreciation referred to in the early post said should be greater than the amount of depreciation.
depreciation of fixed assets and depreciation method is confirmed, the general can not be changed. Need to alteration, the enterprise petition, and change the fiscal year before the competent authority for approval.

6, consumables three amortization methods can be used?
A first amortization methods:
Here,
followed amortization accounting operational problems:
value consumables amortization of the value of consumption goods.
consumables control problem is again:
in surface no longer reflected the consumables have been put into use, so during the life of consumables, has by far abandoned the consumables used to form the off-balance assets, it will increase the use of The consumables management complicated. At the same time, The
finally amortization method when the amortization of 50% of its value on the line. In addition,
However, in the second half-of-life consumables, Because, in the second half-of-life consumables, its real value has fallen beneath its book value (ie: the actual value has been under its original accretion costs of 50%) will result in less time Total costs and expenses, resulting in the This is apparently inconsistent with the principle of prudence requires. Perhaps this is what the new

7, amortization of intangible assets of how to act the actual work? What is the impact of accounting?
A: According to the provisions of Accounting Standards:
intangible assets from the month shall obtain the expected serviceable life in equal installments charged to the income or loss. If the anticipated profitable life than the age-related benefit below the contract or the law of the effective period of the amortization of intangible assets decided by the following principles:
(a) the contract benefit period yet the law does not stipulate the effective period, the share of off period should not exceed the benefit period stipulated in the contract;
(b) the contract does not provide benefit period but the law stipulate the effective period, the amortization period should not exceed the effective period stipulated by law;
(c) the compact provides for benefit duration, the statute too stipulates the forcible period, the amortization period ought not surpass the behalf period and the effective period namely shorter.
If the contract does not provide benefit period, the law does not stipulate the effective period, the amortization period should not exceed 10 years.
amortization of intangible assets value:
By: Management fees - amortization of intangible assets
Credit: intangible
8, corporate income tax adjustments in the quarter intonation or tune in the end ?
A: The years are not adapted.